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Hartle Company manufactures one product with the following s

    Hartle Company manufactures one product with the following standardcosts per unit:Materials, 20 yards at $6.00 per yard……………………………………………… $120.00Labor, 25 hours at $5.00 per hour……………………………………………………. 125.00Variable factory overhead applied at$0.75 per labor hour……………………. 18.75Fixed factory overhead applied at $2.00per labor hour……………………….   50.00Total standard cost per unit………………………………………………………….. $203.75The application rate for fixed factoryoverhead is based on budgeted fixed factory overhead of $30,000 and the normalactivity level of 15,000 labor hours.Actual activity for the previous monthis as follows:Units produced…………………………………………………………………………….. 500Materials used…………………………………………………………………………… 9,500yards at $6.15 per yardLabor……………………………………………………………………………………… 12,600hours at $5.10 per hourVariable factory overhead………………………………………………………… $11,400Fixed factory overhead…………………………………………………………….. $28,900Required:Calculate the eight variances formaterials, labor and overhead.  Indicatewhether each variance is favorable or unfavorable.

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